Final settlement of limited liability companies

Limited liability companies file their final settlements with the Trade Register after liquidation, merger, and demerger.

Please note: Instructions on how to file final settlements for merged limited liability companies and limited liability companies dissolved in demerger are only available in Finnish and in Swedish.

Go to our instructions: How to file final settlements: merged limited liability companies (in Finnish).

Go to our instructions: How to file final settlements: merged limited liability companies (in Swedish).

Go to our instructions: How to file final settlements: limited liability companies dissolved in demerger (in Finnish).

Go to our instructions: How to file final settlements: limited liability companies dissolved in demerger (in Swedish).

Final settlement after liquidation

The final settlement after liquidation includes a report of the liquidation proceedings written by the liquidator and an account of the company’s division of property. With the report, enclose all financial statements, annual reports, and eventual audit reports from the liquidation period.

When do I file?

File the final settlement within two months from when the General Meeting has approved it.

Who can file?

The liquidator or a person they have authorised signs the form for registering financial statements. Procuration rights are not enough to sign a notification to the Trade Register.

If an authorised person signs the notification, enclose a certified copy of a special power of attorney or the original general power of attorney.

Which documents do I need to file?

File the final settlement of a limited liability company using a paper form. The form has to be signed and dated. Please scroll down for the form.

Enclose a report of the liquidation proceedings written by the liquidator and an account of the company’s division of property with the form. Also enclose the financial statement documents listed below. The financial statements must be dated and signed by the liquidator.

  1. Profit and loss account
  2. Balance sheet without specifications
  3. Notes
  4. Form for registering the financial statements (to file the date the final settlement was approved)
  5. Audit report if the company is obliged to get their accounts audited
  6. Annual report and cash flow statement, if the company is obliged to draw them up
  7. Consolidated financial statements, if included in the company’s financial statements, and an auditor’s report on the consolidated financial statement and, in some cases, a consolidated cash flow statement

If needed, file the following information on the form for registering financial statements:

  • The company is not obliged to submit all the documents listed above; or
  • The company is inactive.

What does it cost?

Filing is free of charge when you file the financial statements within eight months from the end of the financial period.

The handling fee is 85 euros if you file the financial statements late with the Trade register. Go to our instructions: Filing financial statements late.

How to file

File your notification by filling in the form for registering financial statements and enclose your financial statement documents with the form.

Save the paper form to your computer before filling it in. The form includes instructions on how and where you need to send the notification and its enclosures.

Please note that the form is only available in Finnish and in Swedish.

Open the form: Registration of financial statements (pdf) in Finnish.

Open the form: Registration of financial statements (pdf) in Swedish.

How to send the documents to the Trade Register

Send the form for registering financial statements and the financial statement documents for registration all at once:

or
  • by post to Finnish Patent and Registration Office, Financial statements, 00091 PRH, Finland.

You will receive an extract from the register to the company’s mailing address recorded in the Trade Register.

The details on the financial statements are public and available from the PRH Virre Information Service. Go to Virre Information Service.

Several service providers use the details in financial statements. Read more about our co-operation partners providing details from financial statements.

Printable version
Latest update 06.10.2020